Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,700 client-visits, but its actual level of activity was 4,680 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for January: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Fixed element per month $ 0 $ 28,700 1,600 10,600 7,700 $ 48,600 $ 131,000 $ 70,030 $ 21,014 $ 13,200 $ 7,450 Variable element per client-visit $ 36.70 $ 12.70 6.70 1.00 0.30 $ 20.70 K The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for January would be closest to:

Dath used in budgeting Actoal resilts for Janum pertoimance reponts kor tanuary would be dosect to